Storage charges except those incurred in-transit and for
foreign moves.

Temporary living expenses.

Temporary employment. You cannot take a moving expense
deduction and a business expense deduction for the same expenses.
You must decide if your expenses are deductible as moving
expenses or as business expenses. For example, expenses you
have for travel, meals, and lodging while temporarily working
at a place away from your regular place of work may be deductible
as business expenses if you are considered away from home
on business. Generally, your work at a single location is
considered temporary if it is realistically expected to last
(and does in fact last) for one year or less.